Sastre and Sastre (Child support)

This matter concerned a child support departure determination review before the tribunal. The dispute centred on the assessment of the father's income for child support purposes, particularly in light of undeclared business income and commissions received. The tribunal was required to determine the appropriate assessment of the father's adjusted taxable income (ATI) and the mother's ATI for specific periods.

The legal issues before the tribunal were whether the father had provided accurate and complete financial information to the Child Support Agency and the tribunal, and consequently, what the correct ATI for both parents should be for the relevant periods. This involved assessing income derived from business activities, real estate commissions, and living expenses met by companies, as well as considering the impact of social security benefits and the timing of income declarations. The tribunal also had to consider the principle of parental responsibility for child support and the balance of support between parents and the taxpayer.

The tribunal reasoned that the father had failed to provide a complete and accurate statement of his financial circumstances. This was evidenced by his failure to declare a significant real estate commission received in March 2020, his directorship of a company to which the commission was paid, and the omission of other property settlements and a motorcycle from his financial statements. The tribunal calculated the father's estimated annual income from sources other than social security benefits to be approximately $109,000 for the period between his registration date and the commencement of his JobKeeper payment. The tribunal affirmed the Agency's decision, setting the father's ATI at $32,850 for the period of 27 March 2020 to 8 June 2020, and the mother's ATI at $80,000 for the period of 8 April 2020 to 31 October 2021. The tribunal concluded that neither parent would suffer hardship as a result of this decision.